By Brian Massie, A Watchman on the Wall
While reviewing data for our article on “Chasing Sales” by the Willoughby-Eastlake School Board, we noticed that there was a recent change to the Ohio Revised Code Section 5715.19 dealing with property tax valuation complaints. Here is a Chatgpt version of the changes:
The difference between the old and news version of Ohio Revised Code Section 5714.19 is mostly about who can file complaints and how political subdivisions (like school boards, cities, townships) are restricted and regulated.
Old version (pre–2022 / earlier law):
More open system—school districts and local governments freely filed complaints to increase property values (and taxes).
New version (amended through H.B. 126 and later updates, effective through 2025–2026):
Tightens and restricts those filings, adds procedural hurdles, and increases transparency requirements.
- Limits on Who Can File Complaints:
OLD
- Property owners, tenants, school boards, and other political subdivisions could file complaints fairly broadly.
- School districts were especially active in filing complaints to increase valuations.
NEW
- Still allows filings by non-owners, but:
- Adds the concept of a “third-party complainant”
- Imposes restrictions on political subdivisions filing on property they don’t own
👉 Bottom line:
Government entities can still file, but not as freely and not as aggressively as before.
2. Mandatory Legislative Approval (Major Change)
OLD
- A school board or local government could typically file a complaint administratively.
NEW
- A formal resolution is required before filing:
- Must be approved at a public meeting
- Must include:
- Parcel number
- Owner name
- Address
- Basis for complaint
👉 This is a big deal—it forces public accountability and transparency.
3. Required Notice to Property Owners
OLD
- Owners were notified after a complaint was filed (by the auditor).
NEW
- Political subdivisions must:
- Notify the property owner BEFORE filing
- Explain:
- Intent to file
- Basis for the complaint
- Meeting date for approval
👉 This gives property owners a heads-up instead of a surprise.
4. New Filing Certifications & Affidavits
NEW ONLY
- Complaint forms now require:
- A checkbox confirming a resolution was passed
- Proof that notice was given
- Third-party filers must submit a sworn affidavit stating who they represent
👉 Prevents backdoor filings and increases traceability.
5. Ban on “Private Payment Agreements”
NEW
- Prohibits arrangements where:
- A property owner pays a government entity
- In exchange for not filing (or withdrawing) a complaint
👉 This closes what many saw as a coercive or “pay-to-play” loophole.
6. Repeat Filing / Carryover Rules
NEW (clarified)
- Allows re-filing in some cases if a prior complaint was withdrawn before hearing
👉 Adds structure but prevents abuse of repeated filings.
7. Overall Policy Shift
OLD SYSTEM
- Favored revenue-maximizing behavior by governments
- Especially aggressive use by school districts
NEW SYSTEM
- Moves toward:
- Property owner protections
- Transparency
- Political accountability
- Reduced volume of government-initiated complaints
8. Plain-English Summar
Before:
“Government entities can challenge your property value pretty easily.”
Now:
“They still can—but they must vote publicly, notify you first, justify it, and document everything.”
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Categories: Lake, Lake County - General, Lake County Politics, Real Estate Taxes, Uncategorized